USA
US LLC due dates by state: annual reports and IRS deadlines
Every US LLC has two kinds of yearly deadline: a federal tax return with the IRS and, in most states, an annual or biennial report with the Secretary of State. Below are the general LLC rules for all 50 states and Washington DC. States change their rules, so confirm with the state before you file.
Track your LLCs and get an email 30, 14, 7 and 1 days before every IRS and state deadline.
Start freeIRS deadlines (calendar-year companies)
| Return | Usual due date | Next due |
|---|---|---|
| IRS Schedule C with Form 1040 (US-owned single-member LLC) | 15 April | 15 Apr 2027 |
| IRS Form 1065 (partnership / multi-member LLC) | 15 March | 15 Mar 2027 |
| IRS Form 1120 (C corporation) | 15 April | 15 Apr 2027 |
| IRS Form 5472 + pro forma 1120 | 15 April | 15 Apr 2027 |
| IRS Form 1120-S (S corporation) | 15 March | 15 Mar 2027 |
When a date falls on a weekend it moves to the next business day. Form 7004 extends the time to file by 6 months but not the time to pay tax.
State annual report due dates for LLCs
| State | Report | When it is due | Yearly state fee |
|---|---|---|---|
| Alabama | Business Privilege Tax return | April 15 | $50 · Business Privilege Tax minimum |
| Alaska | Biennial report | January 2, every 2 years | $100 · Biennial report |
| Arizona | No annual report for LLCs | None | $0 |
| Arkansas | Annual franchise tax report | May 1 | $150 · Franchise tax |
| California | $800 franchise tax (Form 3522) | April 15 | $800 · Minimum franchise tax + $20 biennial statement |
| Colorado | Periodic report | End of the formation anniversary month | $25 |
| Connecticut | Annual report | March 31 | $80 |
| Delaware | $300 LLC annual tax | June 1 | $300 · LLC annual tax |
| District of Columbia | Biennial report | April 1, every 2 years | $300 · Biennial report |
| Florida | Annual report | May 1 | $138.75 |
| Georgia | Annual registration | April 1 | $50 |
| Hawaii | Annual report | End of the quarter of the formation anniversary | $15 |
| Idaho | Annual report | End of the formation anniversary month | $0 |
| Illinois | Annual report | First day of the formation anniversary month | $75 |
| Indiana | Business entity report (every 2 years) | End of the formation anniversary month | $31 · Biennial report |
| Iowa | Biennial report (odd years) | April 1, odd-numbered years | $30 · Biennial report |
| Kansas | Annual report | April 15 | $50 |
| Kentucky | Annual report | June 30 | $15 |
| Louisiana | Annual report | Formation anniversary date | $35 |
| Maine | Annual report | June 1 | $85 |
| Maryland | Annual report and personal property return | April 15 | $300 |
| Massachusetts | Annual report | Formation anniversary date | $500 |
| Michigan | Annual statement | February 15 | $25 |
| Minnesota | Annual renewal | December 31 | $0 |
| Mississippi | Annual report | April 15 | $0 |
| Missouri | No annual report for LLCs | None | $0 |
| Montana | Annual report | April 15 | $20 |
| Nebraska | Biennial report (odd years) | April 1, odd-numbered years | $13 · Biennial report |
| Nevada | Annual list and business licence | End of the formation anniversary month | $350 · Annual list + business licence |
| New Hampshire | Annual report | April 1 | $100 |
| New Jersey | Annual report | End of the formation anniversary month | $75 |
| New Mexico | No annual report for LLCs | None | $0 |
| New York | Biennial statement | End of the formation anniversary month | $9 · Biennial statement; publication costs extra |
| North Carolina | Annual report | April 15 | $200 |
| North Dakota | Annual report | November 15 | $50 |
| Ohio | No annual report for LLCs | None | $0 |
| Oklahoma | Annual certificate | Formation anniversary date | $25 |
| Oregon | Annual report | Formation anniversary date | $100 |
| Pennsylvania | Annual report | September 30 | $7 |
| Rhode Island | Annual report | May 1 | $50 |
| South Carolina | No annual report for most LLCs | None | $0 |
| South Dakota | Annual report | End of the formation anniversary month | $55 |
| Tennessee | Annual report | April 1 | $300 |
| Texas | Franchise tax report / Public Information Report | May 15 | $0 |
| Utah | Annual renewal | End of the formation anniversary month | $18 |
| Vermont | Annual report | March 31 | $35 |
| Virginia | Annual registration fee | End of the formation anniversary month | $50 |
| Washington | Annual report | End of the formation anniversary month | $70 |
| West Virginia | Annual report | June 30 | $25 |
| Wisconsin | Annual report | End of the quarter of the formation anniversary | $25 |
| Wyoming | Annual report and licence tax | First day of the formation anniversary month | $60 |
Questions
When is the IRS deadline for a foreign-owned single-member LLC?
Form 5472 with a pro forma Form 1120 is due on the 15th day of the 4th month after the tax year ends: 15 April for a calendar year. The next one is 15 Apr 2027. Form 7004 extends the filing date by 6 months. The penalty for a missing or late Form 5472 starts at $25,000.
When is a multi-member LLC tax return due?
A multi-member LLC taxed as a partnership files Form 1065 by the 15th day of the 3rd month: 15 March for a calendar year (next: 15 Mar 2027).
Which states have no annual report for LLCs?
Arizona, Missouri, New Mexico, Ohio and most South Carolina LLCs do not file a yearly report. They still file federal returns with the IRS.
What happens if an LLC misses its annual report?
Most states charge a late fee, then mark the LLC as not in good standing and later dissolve it administratively. Banks and payment providers such as Stripe, PayPal and Wise may hold payouts until the company is back in good standing.
Is the due date the same every year?
In states with a fixed date (for example Delaware on 1 June or Florida on 1 May), yes. In anniversary states (for example Colorado, Nevada or New York) it depends on the month the LLC was formed.
Related: How to form a US LLC · US company search